Foreign Investment in U.S. Real Property: Tax Planning and Reporting

Tax Issues When a Foreign Investor/Entity Acquires or Disposes of Interests

Recording of a 110-minute CPE webinar with Q&A

Conducted on Tuesday, November 14, 2017

Recorded event now available

or call 1-800-926-7926
Program Materials

This webinar will provide accounting and tax professionals with a review of tax challenges for foreign investors in U.S. real estate, including form of ownership, IRS reporting obligations, and other matters.


The U.S. tax rules governing investment in U.S. real estate by foreign nationals are complex, and tax professionals advising foreign investors must comprehend U.S. tax requirements for reporting and withholding. Advisers must evaluate various ownership structures to determine the most advantageous form for foreign investors.

There are tax planning opportunities beyond entity selection in structuring a deal. Tax advisers, counsel and tax executives must grasp the essential tax aspects when developing a plan for operating and disposing of property before closing a deal to avoid unanticipated U.S. tax liability for foreign investors down the road.

Listen as our panel of experienced tax professionals discusses key tax considerations and tactics for advisers to foreign investors buying, holding and disposing of U.S. real estate.



  1. Overview of tax rules that apply to foreign investors in U.S. real estate
    1. Income
    2. Withholding
    3. FIRPTA
    4. Estate and gift tax
    5. Income tax residency and estate/gift tax residency
    6. Treaty application
  2. Investment structure alternatives and their tax consequences
    1. Individual ownership
    2. Ownership through U.S. LLC
    3. Ownership through foreign corporation
    4. Ownership through U.S. corporation
    5. Ownership through trusts


The panel will review these and other key issues:

  • Tax implications of purchasing U.S. real estate individually or through a U.S. LLC vs. a foreign corporation, a U.S. corporation, or a trust
  • Tax reporting obligations for non-U.S. owners of U.S. real estate
  • Tax pitfalls that advisers must grasp when handling the tax and compliance for foreign investors
  • Special FIRPTA rules that apply to REITs


Dudley, Ryan
Ryan Dudley


Mr. Dudley specializes in developing cross border commercial structures and financing strategies to optimize...  |  Read More

Lehman, Richard
Richard S. Lehman

United States Taxation and Immigration Law

Mr. Lehman's tax law practice focuses on an array of commercial transactions involving an international and...  |  Read More

Strohmeyer, John
John R. Strohmeyer

Crady Jewett & McCulley

Mr. Strohmeyer’s practice focuses on estate planning and estate administrations for high-net-worth...  |  Read More

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